1. Providing Legal Services

Providing Legal Services means the application of legal principles or judgement, including but not limited to:

• (a) giving legal advice or counsel; or
• (b) drafting or completion of legal documents or agreements; or
• (c) representation in court proceedings or in an administrative adjudicative procedure in which legal pleadings are filed or a record is established as the basis for judicial review; or
• (d) negotiation of legal rights or responsibilities; but excluding acting as a lay representative authorised by an administrative agency or tribunal, serving as a judge, mediator, arbitrator, conciliator or facilitator; and participation in employment negotiations, arbitrations or conciliations.

2. Providing Audit Services

Providing Audit Services means:

• (a) performing audit, examination, verification, investigation, certification, presentation or review of financial transactions and accounting records; and
• (b) preparing or certifying reports on audits or examinations of books or records of account, balance sheets, and other financial, accounting and related documents.

3. Providing Accountancy Services

Providing Accountancy Services means the application of accounting principles or judgement, including but not limited to advising on matters relating to accounting procedure and the recording, presentation or certification of financial information or data, including financial information or data required by any law for the time being in force in the AIFC.

4. Providing Consulting Services

Performing Consultancy Services means providing expert knowledge or advice on a particular topic. Consultancy Services may include the activity of Company service providers.

5. Providing Credit Rating Services

Providing Credit Rating Services means:

• (a) analysis or evaluation of information carried on with a view to issuing or reviewing a Credit Rating; or
• (b) issuing or reviewing a Credit Rating.